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V1469-23 31 May 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Obligation to issue a credit note in operations subject to the reverse charge mechanism

The DGT states that if passive investment applies, no tax repercussion rectification is required.

The question raised

Whether the taxpayer, following a price reduction of the pack sold to its customers, must issue a credit note under the reverse charge mechanism.

The DGT's ruling

When the price of a transaction is modified after its delivery, the tax base must be rectified by means of a credit note. If the reverse charge mechanism was applied to the original transaction, the credit note must not proceed to rectify the tax amount. The reverse charge rule applies to the console and video game pack if these constitute an indivisible functional unit.

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